Measurement of Assets and Liabilities for Pension Funding Purposes - Benefit Restrictions for Underfunded Pension Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Measurement of Assets and Liabilities for Pension Funding Purposes - Benefit Restrictions for Underfunded Pension Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations providing guidance regarding the determination of the value of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, regarding the use of certain funding balances maintained for those plans, and regarding benefit restrictions for certain underfunded defined benefit pension plans. These regulations reflect provisions added by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans. This book contains: - The complete text of the Measurement of Assets and Liabilities for Pension Funding Purposes - Benefit Restrictions for Underfunded Pension Plans (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section